https://www.taxtmi.com/caselaws?id=73694 Radiator hoses specially cut and fabricated to the contour and specification of motor vehicles were treated as identifiable motor vehicle components rather than as generic piping or tubing of unhardened vulcanised rubber. The decisive test was whether the article was a component part of a motor vehicle, not merely the material from which it was made. Because radiator hoses were not specifically covered by the amended motor vehicle entry, they fell to be classified under the residuary tariff item. The goods were therefore classified as motor vehicle parts under the residuary entry, and the departmental challenge failed. en-us Thu, 19 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73694 Radiator hoses specially cut and fabricated to the contour and specification of motor vehicles were treated as identifiable motor vehicle components rather than as generic piping or tubing of unhardened vulcanised rubber. The decisive test was whether the article was a component part of a motor vehicle, not merely the material from which it was made. Because radiator hoses were not specifically covered by the amended motor vehicle entry, they fell to be classified under the residuary tariff item. The goods were therefore classified as motor vehicle parts under the residuary entry, and the departmental challenge failed. Case-Laws Central Excise Thu, 19 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73694